Procédure de dissolution administrative sans liquidation (nouvelle circulaire du LBR)

Circular LBR 23/01 provides information on the new Administrative Dissolution Procedure, automatic striking off following a judgment closing bankruptcy proceedings, and the new Insolvency Register.
The Administrative Dissolution Procedure is available to companies that have not carried out any commercial activity for at least two years and have not filed their annual accounts for the last three financial years. The procedure is initiated by the Registrar of the RCS and involves a verification mission to ensure that the company has neither assets nor employees. If the company meets the criteria, it will be dissolved without liquidation. The procedure officially launched on 1 January 2022.
Following a judgment closing bankruptcy proceedings, companies will be automatically struck off the Trade and Companies Register. The judgment will be published in the Mémorial, the official gazette of Luxembourg, and the company will be removed from the RCS. The automatic striking off will take effect on the date of publication of the judgment.
The new Insolvency Register, introduced by the PDAL Law, is a public register that provides information on insolvency proceedings in Luxembourg. The register includes information on the opening and closing of proceedings, the postal address of the person subject to the proceedings, the names and contact details of the guardians, curators, provisional administrators, receivers, liquidators, and insolvency practitioners, the magistrate responsible for supervising the proceedings, the deadline for filing claims, and the court before which an appeal may be lodged. The register is available on the RCS portal and is updated regularly.